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Do I need to pay kansspelbelasting?

The kansspelbelasting may have been paid by the organiser or prize winner. This depends on the type of game.

Prize winners

If you win a prize in a game of chance, you will need to pay the kansspelbelasting – not the organiser. You must pay kansspelbelasting if you:

  • are a winner of domestic games of chance that are not casino games and are not covered by the BES Lottery Act (such as Fundashon Wega di Number Boneiru)
  • are the winner of foreign (online) games of chance

The following prizes for example:

  • Prizes in foreign lotteries, such as:
  • Landsloterij (biyechi)
  • Staatsloterij
  • Wega di number Aruba, Curaçao and/or Saint Martin
  • Online prizes
  • Domestic online games of chance
  • Other campaigns and competitions, such as:
  • Lotteries and campaigns that award cars, phones, cash, and holidays
  • Bets

Organiser pays the kansspelbelasting

The prize winner is the taxpayer, but the organiser of the game of chance may withhold the kansspelbelasting from the gross prize and pay this tax to Belastingdienst Caribisch Nederland.

He will pay the net prize to the prize winner. The organiser may also bear the kansspelbelasting. This is often the case if the prize does not consist of a monetary amount, but concerns a car or trip. The kansspelbelasting not paid by the prize winner will be part of the prize in this case.

Prize winners in foreign (online) games of chance

If you are established on the BES islands and win a prize in a foreign game of chance played abroad over the Internet, for example, online or in a casino, such as in Las Vegas, you must pay kansspelbelasting on this prize on the BES islands. If you have already paid a form of kansspelbelasting on the prize abroad, you will not need to pay kansspelbelasting on the BES islands, but you must report the prize. This prevents double taxation.